Abstract
Abstract
This article to address the legal ambiguities relating to the share subscripition agreement on Private Corporation capital ( private Compannies Limit by shares ) pursuant to the Coalition Provisional Anthority’s order in Iraq (CPA) No.(64) , which amededthe Iraqi Companies Law No (21) On 1997 . This article will highlight all the relating issues as well as subscription agreement in order to find out the propsed solutions for the core issue as well as providing a clear illustration about the definition and the legal nature of subscription agreement in the Iraqi law.